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Over the past few years, since the policy started to come in, childminding has reduced significantly and there are now 26 per cent fewer childminders in Scotland.
In terms of legislation, we have so many different age differences for different things. Criminal justice to 26, looked after to 25 – [it] has to be consistent with whatever else you are doing.
People do not really have to claim sub-sale relief. It just disappears under the radar because it involves a disregard of the first stage in the sub-sale process.